Federal Agency: Department of Education
Federal Program Title: Student Financial Assistance Cluster
Assistance Listing Number: Various
Award Period: July 01, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 682.610, states that institutions must report accurately the enrollment status of all students regardless if they receive aid from the institution or not. This includes the enrollment effective date and related enrollment status, which must be reported for both the Campus-Level and the Program-Level. In addition, at a minimum, schools are required to certify enrollment every 60 days, and respond within 15 days of the date that NSLDS sends a Roster file to the school or its third-party servicer.
Condition: During our testing of 40 students, we noted that seven of 17 University of Maine students tested had changes in enrollment status that were not reported in a timely manner.
Questioned Costs: None
Context: During our testing, it was noted the University does not have a process in place to ensure timeliness and accuracy of NSLDS reporting.
Cause: The University did not have processes and controls in place to ensure that student status changes were properly and timely reported to NSLDS.
Effect: The NSLDS system is not updated with the student information which can cause over awarding should the student transfer to another institution and the students may not properly enter the repayment period.
Repeat Finding: Yes; 2022-003 (University of Maine at Fort Kent, University of Maine at Farmington, and University of Maine at Presque Isle)
Auditors’ Recommendation: We recommend the University review their reporting procedures to ensure that students’ statuses are accurately and timely reported to NSLDS within the appropriate timeframe as required by regulations.
Views of Responsible Officials: There is no disagreement with the audit finding.
Federal Agency: Department of Education
Federal Program Title: Student Financial Assistance Cluster
Assistance Listing Number: Various
Award Period: July 01, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 682.610, states that institutions must report accurately the enrollment status of all students regardless if they receive aid from the institution or not. This includes the enrollment effective date and related enrollment status, which must be reported for both the Campus-Level and the Program-Level. In addition, at a minimum, schools are required to certify enrollment every 60 days, and respond within 15 days of the date that NSLDS sends a Roster file to the school or its third-party servicer.
Condition: During our testing of 40 students, we noted that seven of 17 University of Maine students tested had changes in enrollment status that were not reported in a timely manner.
Questioned Costs: None
Context: During our testing, it was noted the University does not have a process in place to ensure timeliness and accuracy of NSLDS reporting.
Cause: The University did not have processes and controls in place to ensure that student status changes were properly and timely reported to NSLDS.
Effect: The NSLDS system is not updated with the student information which can cause over awarding should the student transfer to another institution and the students may not properly enter the repayment period.
Repeat Finding: Yes; 2022-003 (University of Maine at Fort Kent, University of Maine at Farmington, and University of Maine at Presque Isle)
Auditors’ Recommendation: We recommend the University review their reporting procedures to ensure that students’ statuses are accurately and timely reported to NSLDS within the appropriate timeframe as required by regulations.
Views of Responsible Officials: There is no disagreement with the audit finding.
Federal Agency: Department of Education
Federal Program Title: Student Financial Assistance Cluster
Assistance Listing Number: Various
Award Period: July 01, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 682.610, states that institutions must report accurately the enrollment status of all students regardless if they receive aid from the institution or not. This includes the enrollment effective date and related enrollment status, which must be reported for both the Campus-Level and the Program-Level. In addition, at a minimum, schools are required to certify enrollment every 60 days, and respond within 15 days of the date that NSLDS sends a Roster file to the school or its third-party servicer.
Condition: During our testing of 40 students, we noted that seven of 17 University of Maine students tested had changes in enrollment status that were not reported in a timely manner.
Questioned Costs: None
Context: During our testing, it was noted the University does not have a process in place to ensure timeliness and accuracy of NSLDS reporting.
Cause: The University did not have processes and controls in place to ensure that student status changes were properly and timely reported to NSLDS.
Effect: The NSLDS system is not updated with the student information which can cause over awarding should the student transfer to another institution and the students may not properly enter the repayment period.
Repeat Finding: Yes; 2022-003 (University of Maine at Fort Kent, University of Maine at Farmington, and University of Maine at Presque Isle)
Auditors’ Recommendation: We recommend the University review their reporting procedures to ensure that students’ statuses are accurately and timely reported to NSLDS within the appropriate timeframe as required by regulations.
Views of Responsible Officials: There is no disagreement with the audit finding.
Federal Agency: Department of Education
Federal Program Title: Student Financial Assistance Cluster
Assistance Listing Number: Various
Award Period: July 01, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 682.610, states that institutions must report accurately the enrollment status of all students regardless if they receive aid from the institution or not. This includes the enrollment effective date and related enrollment status, which must be reported for both the Campus-Level and the Program-Level. In addition, at a minimum, schools are required to certify enrollment every 60 days, and respond within 15 days of the date that NSLDS sends a Roster file to the school or its third-party servicer.
Condition: During our testing of 40 students, we noted that seven of 17 University of Maine students tested had changes in enrollment status that were not reported in a timely manner.
Questioned Costs: None
Context: During our testing, it was noted the University does not have a process in place to ensure timeliness and accuracy of NSLDS reporting.
Cause: The University did not have processes and controls in place to ensure that student status changes were properly and timely reported to NSLDS.
Effect: The NSLDS system is not updated with the student information which can cause over awarding should the student transfer to another institution and the students may not properly enter the repayment period.
Repeat Finding: Yes; 2022-003 (University of Maine at Fort Kent, University of Maine at Farmington, and University of Maine at Presque Isle)
Auditors’ Recommendation: We recommend the University review their reporting procedures to ensure that students’ statuses are accurately and timely reported to NSLDS within the appropriate timeframe as required by regulations.
Views of Responsible Officials: There is no disagreement with the audit finding.
Federal Agency: Department of Education
Federal Program Title: Student Financial Assistance Cluster
Assistance Listing Number: Various
Award Period: July 01, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 682.610, states that institutions must report accurately the enrollment status of all students regardless if they receive aid from the institution or not. This includes the enrollment effective date and related enrollment status, which must be reported for both the Campus-Level and the Program-Level. In addition, at a minimum, schools are required to certify enrollment every 60 days, and respond within 15 days of the date that NSLDS sends a Roster file to the school or its third-party servicer.
Condition: During our testing of 40 students, we noted that seven of 17 University of Maine students tested had changes in enrollment status that were not reported in a timely manner.
Questioned Costs: None
Context: During our testing, it was noted the University does not have a process in place to ensure timeliness and accuracy of NSLDS reporting.
Cause: The University did not have processes and controls in place to ensure that student status changes were properly and timely reported to NSLDS.
Effect: The NSLDS system is not updated with the student information which can cause over awarding should the student transfer to another institution and the students may not properly enter the repayment period.
Repeat Finding: Yes; 2022-003 (University of Maine at Fort Kent, University of Maine at Farmington, and University of Maine at Presque Isle)
Auditors’ Recommendation: We recommend the University review their reporting procedures to ensure that students’ statuses are accurately and timely reported to NSLDS within the appropriate timeframe as required by regulations.
Views of Responsible Officials: There is no disagreement with the audit finding.
Federal Agency: Department of Education
Federal Program Title: Education Stabilization Funds
Assistance Listing Number: 84.425
Award Period: July 01, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or Specific Requirement: There are three components to reporting for the Higher Education Emergency Relief Funds (HEERF): 1) public reporting on the (a)(1) Student Aid Portion; 2) public reporting on the (a)(1) Institutional Portion (a)(2) and (a)(3) subprograms (Quarterly Reporting Form), as applicable; and 3) the annual report. The CARES Act 18004(e) and the CRRSAA 314(e) requires an institution receiving funds under HEERF I and HEERF II to submit a report to the secretary, at such time in such a manner as the secretary may require. While ARP does not explicitly identify procedures by which institutions must report on their uses of HEERF grant funds, Department of Education (ED) exercises this reporting authority under 2 CFR section 200.328 and 2 CFR section 200.329. Student Aid Portion and Institutional Portion reports are to be posted quarterly and be updated no later than 10 days after the end of each calendar quarter. The annual report for 2022 was due on March 24, 2023.
Condition: During our testing of 11 quarterly reports, it was noted that University of Maine at Farmington (UMF) had two reports of two sampled that were not submitted timely.
Questioned Costs: None
Context: The University did not have a process to track the reporting requirements.
Cause: The University did not have someone tracking the requirements to ensure that they posted the reporting timely.
Effect: The University did not comply with Department of Education (ED) regulations by reporting information timely.
Repeat Finding: Yes; 2022-004 (University of Maine at Farmington, University of Maine at Fort Kent, University of Maine, University of Maine at Presque Isle)
Auditors’ Recommendation: We recommend the University review their reporting procedures to ensure reports are being uploaded and submitted timely.
Views of Responsible Officials: There is no disagreement with the audit finding.
Federal Agency: Department of Education
Federal Program Title: Education Stabilization Funds
Assistance Listing Number: 84.425
Award Period: July 01, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or Specific Requirement: There are three components to reporting for the Higher Education Emergency Relief Funds (HEERF): 1) public reporting on the (a)(1) Student Aid Portion; 2) public reporting on the (a)(1) Institutional Portion (a)(2) and (a)(3) subprograms (Quarterly Reporting Form), as applicable; and 3) the annual report. The CARES Act 18004(e) and the CRRSAA 314(e) requires an institution receiving funds under HEERF I and HEERF II to submit a report to the secretary, at such time in such a manner as the secretary may require. While ARP does not explicitly identify procedures by which institutions must report on their uses of HEERF grant funds, Department of Education (ED) exercises this reporting authority under 2 CFR section 200.328 and 2 CFR section 200.329. Student Aid Portion and Institutional Portion reports are to be posted quarterly and be updated no later than 10 days after the end of each calendar quarter. The annual report for 2022 was due on March 24, 2023.
Condition: During our testing of 11 quarterly reports, it was noted that University of Maine at Farmington (UMF) had two reports of two sampled that were not submitted timely.
Questioned Costs: None
Context: The University did not have a process to track the reporting requirements.
Cause: The University did not have someone tracking the requirements to ensure that they posted the reporting timely.
Effect: The University did not comply with Department of Education (ED) regulations by reporting information timely.
Repeat Finding: Yes; 2022-004 (University of Maine at Farmington, University of Maine at Fort Kent, University of Maine, University of Maine at Presque Isle)
Auditors’ Recommendation: We recommend the University review their reporting procedures to ensure reports are being uploaded and submitted timely.
Views of Responsible Officials: There is no disagreement with the audit finding.
Federal Agency: Department of Education
Federal Program Title: Education Stabilization Funds
Assistance Listing Number: 84.425
Award Period: July 01, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or Specific Requirement: There are three components to reporting for the Higher Education Emergency Relief Funds (HEERF): 1) public reporting on the (a)(1) Student Aid Portion; 2) public reporting on the (a)(1) Institutional Portion (a)(2) and (a)(3) subprograms (Quarterly Reporting Form), as applicable; and 3) the annual report. The CARES Act 18004(e) and the CRRSAA 314(e) requires an institution receiving funds under HEERF I and HEERF II to submit a report to the secretary, at such time in such a manner as the secretary may require. While ARP does not explicitly identify procedures by which institutions must report on their uses of HEERF grant funds, Department of Education (ED) exercises this reporting authority under 2 CFR section 200.328 and 2 CFR section 200.329. Student Aid Portion and Institutional Portion reports are to be posted quarterly and be updated no later than 10 days after the end of each calendar quarter. The annual report for 2022 was due on March 24, 2023.
Condition: During our testing of 11 quarterly reports, it was noted that University of Maine at Farmington (UMF) had two reports of two sampled that were not submitted timely.
Questioned Costs: None
Context: The University did not have a process to track the reporting requirements.
Cause: The University did not have someone tracking the requirements to ensure that they posted the reporting timely.
Effect: The University did not comply with Department of Education (ED) regulations by reporting information timely.
Repeat Finding: Yes; 2022-004 (University of Maine at Farmington, University of Maine at Fort Kent, University of Maine, University of Maine at Presque Isle)
Auditors’ Recommendation: We recommend the University review their reporting procedures to ensure reports are being uploaded and submitted timely.
Views of Responsible Officials: There is no disagreement with the audit finding.
Federal Agency: Department of Education
Federal Program Title: Student Financial Assistance Cluster
Assistance Listing Number: Various
Award Period: July 01, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 682.610, states that institutions must report accurately the enrollment status of all students regardless if they receive aid from the institution or not. This includes the enrollment effective date and related enrollment status, which must be reported for both the Campus-Level and the Program-Level. In addition, at a minimum, schools are required to certify enrollment every 60 days, and respond within 15 days of the date that NSLDS sends a Roster file to the school or its third-party servicer.
Condition: During our testing of 40 students, we noted that seven of 17 University of Maine students tested had changes in enrollment status that were not reported in a timely manner.
Questioned Costs: None
Context: During our testing, it was noted the University does not have a process in place to ensure timeliness and accuracy of NSLDS reporting.
Cause: The University did not have processes and controls in place to ensure that student status changes were properly and timely reported to NSLDS.
Effect: The NSLDS system is not updated with the student information which can cause over awarding should the student transfer to another institution and the students may not properly enter the repayment period.
Repeat Finding: Yes; 2022-003 (University of Maine at Fort Kent, University of Maine at Farmington, and University of Maine at Presque Isle)
Auditors’ Recommendation: We recommend the University review their reporting procedures to ensure that students’ statuses are accurately and timely reported to NSLDS within the appropriate timeframe as required by regulations.
Views of Responsible Officials: There is no disagreement with the audit finding.
Federal Agency: Department of Education
Federal Program Title: Student Financial Assistance Cluster
Assistance Listing Number: Various
Award Period: July 01, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 682.610, states that institutions must report accurately the enrollment status of all students regardless if they receive aid from the institution or not. This includes the enrollment effective date and related enrollment status, which must be reported for both the Campus-Level and the Program-Level. In addition, at a minimum, schools are required to certify enrollment every 60 days, and respond within 15 days of the date that NSLDS sends a Roster file to the school or its third-party servicer.
Condition: During our testing of 40 students, we noted that seven of 17 University of Maine students tested had changes in enrollment status that were not reported in a timely manner.
Questioned Costs: None
Context: During our testing, it was noted the University does not have a process in place to ensure timeliness and accuracy of NSLDS reporting.
Cause: The University did not have processes and controls in place to ensure that student status changes were properly and timely reported to NSLDS.
Effect: The NSLDS system is not updated with the student information which can cause over awarding should the student transfer to another institution and the students may not properly enter the repayment period.
Repeat Finding: Yes; 2022-003 (University of Maine at Fort Kent, University of Maine at Farmington, and University of Maine at Presque Isle)
Auditors’ Recommendation: We recommend the University review their reporting procedures to ensure that students’ statuses are accurately and timely reported to NSLDS within the appropriate timeframe as required by regulations.
Views of Responsible Officials: There is no disagreement with the audit finding.
Federal Agency: Department of Education
Federal Program Title: Student Financial Assistance Cluster
Assistance Listing Number: Various
Award Period: July 01, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 682.610, states that institutions must report accurately the enrollment status of all students regardless if they receive aid from the institution or not. This includes the enrollment effective date and related enrollment status, which must be reported for both the Campus-Level and the Program-Level. In addition, at a minimum, schools are required to certify enrollment every 60 days, and respond within 15 days of the date that NSLDS sends a Roster file to the school or its third-party servicer.
Condition: During our testing of 40 students, we noted that seven of 17 University of Maine students tested had changes in enrollment status that were not reported in a timely manner.
Questioned Costs: None
Context: During our testing, it was noted the University does not have a process in place to ensure timeliness and accuracy of NSLDS reporting.
Cause: The University did not have processes and controls in place to ensure that student status changes were properly and timely reported to NSLDS.
Effect: The NSLDS system is not updated with the student information which can cause over awarding should the student transfer to another institution and the students may not properly enter the repayment period.
Repeat Finding: Yes; 2022-003 (University of Maine at Fort Kent, University of Maine at Farmington, and University of Maine at Presque Isle)
Auditors’ Recommendation: We recommend the University review their reporting procedures to ensure that students’ statuses are accurately and timely reported to NSLDS within the appropriate timeframe as required by regulations.
Views of Responsible Officials: There is no disagreement with the audit finding.
Federal Agency: Department of Education
Federal Program Title: Student Financial Assistance Cluster
Assistance Listing Number: Various
Award Period: July 01, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 682.610, states that institutions must report accurately the enrollment status of all students regardless if they receive aid from the institution or not. This includes the enrollment effective date and related enrollment status, which must be reported for both the Campus-Level and the Program-Level. In addition, at a minimum, schools are required to certify enrollment every 60 days, and respond within 15 days of the date that NSLDS sends a Roster file to the school or its third-party servicer.
Condition: During our testing of 40 students, we noted that seven of 17 University of Maine students tested had changes in enrollment status that were not reported in a timely manner.
Questioned Costs: None
Context: During our testing, it was noted the University does not have a process in place to ensure timeliness and accuracy of NSLDS reporting.
Cause: The University did not have processes and controls in place to ensure that student status changes were properly and timely reported to NSLDS.
Effect: The NSLDS system is not updated with the student information which can cause over awarding should the student transfer to another institution and the students may not properly enter the repayment period.
Repeat Finding: Yes; 2022-003 (University of Maine at Fort Kent, University of Maine at Farmington, and University of Maine at Presque Isle)
Auditors’ Recommendation: We recommend the University review their reporting procedures to ensure that students’ statuses are accurately and timely reported to NSLDS within the appropriate timeframe as required by regulations.
Views of Responsible Officials: There is no disagreement with the audit finding.
Federal Agency: Department of Education
Federal Program Title: Student Financial Assistance Cluster
Assistance Listing Number: Various
Award Period: July 01, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 682.610, states that institutions must report accurately the enrollment status of all students regardless if they receive aid from the institution or not. This includes the enrollment effective date and related enrollment status, which must be reported for both the Campus-Level and the Program-Level. In addition, at a minimum, schools are required to certify enrollment every 60 days, and respond within 15 days of the date that NSLDS sends a Roster file to the school or its third-party servicer.
Condition: During our testing of 40 students, we noted that seven of 17 University of Maine students tested had changes in enrollment status that were not reported in a timely manner.
Questioned Costs: None
Context: During our testing, it was noted the University does not have a process in place to ensure timeliness and accuracy of NSLDS reporting.
Cause: The University did not have processes and controls in place to ensure that student status changes were properly and timely reported to NSLDS.
Effect: The NSLDS system is not updated with the student information which can cause over awarding should the student transfer to another institution and the students may not properly enter the repayment period.
Repeat Finding: Yes; 2022-003 (University of Maine at Fort Kent, University of Maine at Farmington, and University of Maine at Presque Isle)
Auditors’ Recommendation: We recommend the University review their reporting procedures to ensure that students’ statuses are accurately and timely reported to NSLDS within the appropriate timeframe as required by regulations.
Views of Responsible Officials: There is no disagreement with the audit finding.
Federal Agency: Department of Education
Federal Program Title: Student Financial Assistance Cluster
Assistance Listing Number: Various
Award Period: July 01, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 682.610, states that institutions must report accurately the enrollment status of all students regardless if they receive aid from the institution or not. This includes the enrollment effective date and related enrollment status, which must be reported for both the Campus-Level and the Program-Level. In addition, at a minimum, schools are required to certify enrollment every 60 days, and respond within 15 days of the date that NSLDS sends a Roster file to the school or its third-party servicer.
Condition: During our testing of 40 students, we noted that seven of 17 University of Maine students tested had changes in enrollment status that were not reported in a timely manner.
Questioned Costs: None
Context: During our testing, it was noted the University does not have a process in place to ensure timeliness and accuracy of NSLDS reporting.
Cause: The University did not have processes and controls in place to ensure that student status changes were properly and timely reported to NSLDS.
Effect: The NSLDS system is not updated with the student information which can cause over awarding should the student transfer to another institution and the students may not properly enter the repayment period.
Repeat Finding: Yes; 2022-003 (University of Maine at Fort Kent, University of Maine at Farmington, and University of Maine at Presque Isle)
Auditors’ Recommendation: We recommend the University review their reporting procedures to ensure that students’ statuses are accurately and timely reported to NSLDS within the appropriate timeframe as required by regulations.
Views of Responsible Officials: There is no disagreement with the audit finding.
Federal Agency: Department of Education
Federal Program Title: Student Financial Assistance Cluster
Assistance Listing Number: Various
Award Period: July 01, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 682.610, states that institutions must report accurately the enrollment status of all students regardless if they receive aid from the institution or not. This includes the enrollment effective date and related enrollment status, which must be reported for both the Campus-Level and the Program-Level. In addition, at a minimum, schools are required to certify enrollment every 60 days, and respond within 15 days of the date that NSLDS sends a Roster file to the school or its third-party servicer.
Condition: During our testing of 40 students, we noted that seven of 17 University of Maine students tested had changes in enrollment status that were not reported in a timely manner.
Questioned Costs: None
Context: During our testing, it was noted the University does not have a process in place to ensure timeliness and accuracy of NSLDS reporting.
Cause: The University did not have processes and controls in place to ensure that student status changes were properly and timely reported to NSLDS.
Effect: The NSLDS system is not updated with the student information which can cause over awarding should the student transfer to another institution and the students may not properly enter the repayment period.
Repeat Finding: Yes; 2022-003 (University of Maine at Fort Kent, University of Maine at Farmington, and University of Maine at Presque Isle)
Auditors’ Recommendation: We recommend the University review their reporting procedures to ensure that students’ statuses are accurately and timely reported to NSLDS within the appropriate timeframe as required by regulations.
Views of Responsible Officials: There is no disagreement with the audit finding.
Federal Agency: Department of Education
Federal Program Title: Education Stabilization Funds
Assistance Listing Number: 84.425
Award Period: July 01, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or Specific Requirement: There are three components to reporting for the Higher Education Emergency Relief Funds (HEERF): 1) public reporting on the (a)(1) Student Aid Portion; 2) public reporting on the (a)(1) Institutional Portion (a)(2) and (a)(3) subprograms (Quarterly Reporting Form), as applicable; and 3) the annual report. The CARES Act 18004(e) and the CRRSAA 314(e) requires an institution receiving funds under HEERF I and HEERF II to submit a report to the secretary, at such time in such a manner as the secretary may require. While ARP does not explicitly identify procedures by which institutions must report on their uses of HEERF grant funds, Department of Education (ED) exercises this reporting authority under 2 CFR section 200.328 and 2 CFR section 200.329. Student Aid Portion and Institutional Portion reports are to be posted quarterly and be updated no later than 10 days after the end of each calendar quarter. The annual report for 2022 was due on March 24, 2023.
Condition: During our testing of 11 quarterly reports, it was noted that University of Maine at Farmington (UMF) had two reports of two sampled that were not submitted timely.
Questioned Costs: None
Context: The University did not have a process to track the reporting requirements.
Cause: The University did not have someone tracking the requirements to ensure that they posted the reporting timely.
Effect: The University did not comply with Department of Education (ED) regulations by reporting information timely.
Repeat Finding: Yes; 2022-004 (University of Maine at Farmington, University of Maine at Fort Kent, University of Maine, University of Maine at Presque Isle)
Auditors’ Recommendation: We recommend the University review their reporting procedures to ensure reports are being uploaded and submitted timely.
Views of Responsible Officials: There is no disagreement with the audit finding.
Federal Agency: Department of Education
Federal Program Title: Education Stabilization Funds
Assistance Listing Number: 84.425
Award Period: July 01, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or Specific Requirement: There are three components to reporting for the Higher Education Emergency Relief Funds (HEERF): 1) public reporting on the (a)(1) Student Aid Portion; 2) public reporting on the (a)(1) Institutional Portion (a)(2) and (a)(3) subprograms (Quarterly Reporting Form), as applicable; and 3) the annual report. The CARES Act 18004(e) and the CRRSAA 314(e) requires an institution receiving funds under HEERF I and HEERF II to submit a report to the secretary, at such time in such a manner as the secretary may require. While ARP does not explicitly identify procedures by which institutions must report on their uses of HEERF grant funds, Department of Education (ED) exercises this reporting authority under 2 CFR section 200.328 and 2 CFR section 200.329. Student Aid Portion and Institutional Portion reports are to be posted quarterly and be updated no later than 10 days after the end of each calendar quarter. The annual report for 2022 was due on March 24, 2023.
Condition: During our testing of 11 quarterly reports, it was noted that University of Maine at Farmington (UMF) had two reports of two sampled that were not submitted timely.
Questioned Costs: None
Context: The University did not have a process to track the reporting requirements.
Cause: The University did not have someone tracking the requirements to ensure that they posted the reporting timely.
Effect: The University did not comply with Department of Education (ED) regulations by reporting information timely.
Repeat Finding: Yes; 2022-004 (University of Maine at Farmington, University of Maine at Fort Kent, University of Maine, University of Maine at Presque Isle)
Auditors’ Recommendation: We recommend the University review their reporting procedures to ensure reports are being uploaded and submitted timely.
Views of Responsible Officials: There is no disagreement with the audit finding.
Federal Agency: Department of Education
Federal Program Title: Education Stabilization Funds
Assistance Listing Number: 84.425
Award Period: July 01, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or Specific Requirement: There are three components to reporting for the Higher Education Emergency Relief Funds (HEERF): 1) public reporting on the (a)(1) Student Aid Portion; 2) public reporting on the (a)(1) Institutional Portion (a)(2) and (a)(3) subprograms (Quarterly Reporting Form), as applicable; and 3) the annual report. The CARES Act 18004(e) and the CRRSAA 314(e) requires an institution receiving funds under HEERF I and HEERF II to submit a report to the secretary, at such time in such a manner as the secretary may require. While ARP does not explicitly identify procedures by which institutions must report on their uses of HEERF grant funds, Department of Education (ED) exercises this reporting authority under 2 CFR section 200.328 and 2 CFR section 200.329. Student Aid Portion and Institutional Portion reports are to be posted quarterly and be updated no later than 10 days after the end of each calendar quarter. The annual report for 2022 was due on March 24, 2023.
Condition: During our testing of 11 quarterly reports, it was noted that University of Maine at Farmington (UMF) had two reports of two sampled that were not submitted timely.
Questioned Costs: None
Context: The University did not have a process to track the reporting requirements.
Cause: The University did not have someone tracking the requirements to ensure that they posted the reporting timely.
Effect: The University did not comply with Department of Education (ED) regulations by reporting information timely.
Repeat Finding: Yes; 2022-004 (University of Maine at Farmington, University of Maine at Fort Kent, University of Maine, University of Maine at Presque Isle)
Auditors’ Recommendation: We recommend the University review their reporting procedures to ensure reports are being uploaded and submitted timely.
Views of Responsible Officials: There is no disagreement with the audit finding.
Federal Agency: Department of Education
Federal Program Title: Student Financial Assistance Cluster
Assistance Listing Number: Various
Award Period: July 01, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 682.610, states that institutions must report accurately the enrollment status of all students regardless if they receive aid from the institution or not. This includes the enrollment effective date and related enrollment status, which must be reported for both the Campus-Level and the Program-Level. In addition, at a minimum, schools are required to certify enrollment every 60 days, and respond within 15 days of the date that NSLDS sends a Roster file to the school or its third-party servicer.
Condition: During our testing of 40 students, we noted that seven of 17 University of Maine students tested had changes in enrollment status that were not reported in a timely manner.
Questioned Costs: None
Context: During our testing, it was noted the University does not have a process in place to ensure timeliness and accuracy of NSLDS reporting.
Cause: The University did not have processes and controls in place to ensure that student status changes were properly and timely reported to NSLDS.
Effect: The NSLDS system is not updated with the student information which can cause over awarding should the student transfer to another institution and the students may not properly enter the repayment period.
Repeat Finding: Yes; 2022-003 (University of Maine at Fort Kent, University of Maine at Farmington, and University of Maine at Presque Isle)
Auditors’ Recommendation: We recommend the University review their reporting procedures to ensure that students’ statuses are accurately and timely reported to NSLDS within the appropriate timeframe as required by regulations.
Views of Responsible Officials: There is no disagreement with the audit finding.
Federal Agency: Department of Education
Federal Program Title: Student Financial Assistance Cluster
Assistance Listing Number: Various
Award Period: July 01, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 682.610, states that institutions must report accurately the enrollment status of all students regardless if they receive aid from the institution or not. This includes the enrollment effective date and related enrollment status, which must be reported for both the Campus-Level and the Program-Level. In addition, at a minimum, schools are required to certify enrollment every 60 days, and respond within 15 days of the date that NSLDS sends a Roster file to the school or its third-party servicer.
Condition: During our testing of 40 students, we noted that seven of 17 University of Maine students tested had changes in enrollment status that were not reported in a timely manner.
Questioned Costs: None
Context: During our testing, it was noted the University does not have a process in place to ensure timeliness and accuracy of NSLDS reporting.
Cause: The University did not have processes and controls in place to ensure that student status changes were properly and timely reported to NSLDS.
Effect: The NSLDS system is not updated with the student information which can cause over awarding should the student transfer to another institution and the students may not properly enter the repayment period.
Repeat Finding: Yes; 2022-003 (University of Maine at Fort Kent, University of Maine at Farmington, and University of Maine at Presque Isle)
Auditors’ Recommendation: We recommend the University review their reporting procedures to ensure that students’ statuses are accurately and timely reported to NSLDS within the appropriate timeframe as required by regulations.
Views of Responsible Officials: There is no disagreement with the audit finding.